JJS-SERV: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JJS-SERV
Largest movements
- Cash +€10,760
up €10,760 (+38.8%), from €27,760 to €38,520
mainly Net result for the year (+€42,292) and Depreciation (+€15,811)
- Tangible fixed assets +€10,013
up €10,013 (+4.0%), from €249,254 to €259,267
of which Other tangible fixed assets: +€9,394
- Reserves +€42,292
up €42,292 (+21.1%), from €200,804 to €243,096
of which Distributable reserves: +€42,292
- Debts after one year -€31,302
down €31,302 (-79.5%), from €39,383 to €8,081
- Trade debts +€6,295
up €6,295 (+43.4%), from €14,519 to €20,814
- Tax, wage and social debts +€5,439
up €5,439 (+33.3%), from €16,315 to €21,754
of which Remuneration and social security: +€8,078
- Gross operating margin +€27,248
up €27,248 (+47.3%), from €57,606 to €84,855
- Taxes +€6,837
up €6,837 (+68.0%), from €10,062 to €16,899
- Other operating charges +€2,595
up €2,595 (+207.6%), from €1,250 to €3,845
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,282 | €361,601 | +€21,319 | +6.3% |
| Fixed assets | 21/28 | €310,635 | €320,648 | +€10,013 | +3.2% |
| Tangible fixed assets | 22/27 | €249,254 | €259,267 | +€10,013 | +4.0% |
| Plant, machinery and equipment | 23 | €165 | €0 | -€165 | -100.0% |
| Furniture and vehicles | 24 | €2,561 | €3,346 | +€785 | +30.6% |
| Other tangible fixed assets | 26 | €246,527 | €255,921 | +€9,394 | +3.8% |
| Financial fixed assets | 28 | €61,381 | €61,381 | = | 0.0% |
| Current assets | 29/58 | €29,648 | €40,953 | +€11,306 | +38.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,760 | €38,520 | +€10,760 | +38.8% |
| Deferred charges and accrued income | 490/1 | €1,888 | €2,433 | +€546 | +28.9% |
| Total equity and liabilities | 10/49 | €340,282 | €361,601 | +€21,319 | +6.3% |
| Equity | 10/15 | €213,204 | €255,496 | +€42,292 | +19.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €200,804 | €243,096 | +€42,292 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €198,944 | €241,236 | +€42,292 | +21.3% |
| Amounts payable | 17/49 | €127,078 | €106,105 | -€20,973 | -16.5% |
| Amounts payable after more than one year | 17 | €39,383 | €8,081 | -€31,302 | -79.5% |
| Financial debts | 170/4 | €39,383 | €8,081 | -€31,302 | -79.5% |
| Amounts payable within one year | 42/48 | €87,695 | €98,025 | +€10,329 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €29,732 | €31,302 | +€1,570 | +5.3% |
| Trade debts | 44 | €14,519 | €20,814 | +€6,295 | +43.4% |
| Suppliers | 440/4 | €14,519 | €20,814 | +€6,295 | +43.4% |
| Taxes, remuneration and social security | 45 | €16,315 | €21,754 | +€5,439 | +33.3% |
| Taxes | 450/3 | €16,315 | €13,677 | -€2,638 | -16.2% |
| Remuneration and social security | 454/9 | - | €8,078 | +€8,078 | |
| Other amounts payable | 47/48 | €27,129 | €24,155 | -€2,975 | -11.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,505 | €15,811 | +€306 | +2.0% |
| Other operating charges | 640/8 | €1,250 | €3,845 | +€2,595 | +207.6% |
| Gross operating margin | 9900 | €57,606 | €84,855 | +€27,248 | +47.3% |
| Operating profit (loss) | 9901 | €40,851 | €65,199 | +€24,347 | +59.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €6,765 | €6,008 | -€757 | -11.2% |
| Recurring financial charges | 65 | €6,765 | €6,008 | -€757 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €34,086 | €59,191 | +€25,105 | +73.7% |
| Income taxes | 67/77 | €10,062 | €16,899 | +€6,837 | +68.0% |
| Profit (loss) for the period | 9904 | €24,025 | €42,292 | +€18,267 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,025 | €42,292 | +€18,267 | +76.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.